TaxTMI 
TaxTMI 
Dear Sir,
Could any please inform us the correct gst rate for Goods transport agency for outward supply. Whether it is 5% (CGST 2.5%+SGST 2.5%) or 12% (CGST 6% +SGST 6%)
Awaiting the reply
Thanks & Regards,
S.Ramakrishnan
gst rates-gta
09 Oct 2017 
2 Replies 
2535 Views Asked by
GST rate for goods transport agency depends on input tax credit status; lower rate if no credit, higher otherwise.
GTA services under Heading 9967 are GST-taxable; if the supplier has not taken input tax credit on inputs used to provide the service a concessional composite rate applies, whereas if input tax credit has been taken the standard higher rate applies; a GTA electing to pay the higher central tax rate must apply that rate to all its GTA supplies. A GTA is a person providing transport-related services by road who issues a consignment note. (AI Summary)
GTA services under Heading 9967 are GST-taxable; if the supplier has not taken input tax credit on inputs used to provide the service a concessional composite rate applies, whereas if input tax credit has been taken the standard higher rate applies; a GTA electing to pay the higher central tax rate must apply that rate to all its GTA supplies. A GTA is a person providing transport-related services by road who issues a consignment note. (AI Summary)